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I am directed to refer to Board's Circular No. 14/ 93-Cx. 6 (F.No. 213/32/93/-CX.6) dated 27th October, 1993 seeking information out the feasibility of invoking the provisions of Section 11C in this case.
2. On examination, it has been found that there is no case for invoking the provisions of Section 11C in this case.
3. You
are, therefore, advised to take necessary action and furnish your report
to the Board.